Retirement Age of CESTAT Members is 62 Years: Supreme Court [Read Order]
A three-judge bench of the Supreme Court has clarified that the retirement age of the Members of Customs, Excise and Service Tax Appellate Tribunal...
![Loading or Unloading of Goods in Trailer / Truck in Godown amount to Cargo Handling Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Cargo-Handling-Service-Taxscan.jpg "Loading or Unloading of Goods in Trailer / Truck in Godown amount to Cargo Handling Service: CESTAT [Read Order]")
![Computer Printouts can’t be admissible as evidence If Conditions u/s 36B-(2) & (4) of the Central Excise Act are not Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Computer-Printouts-Taxscan.jpg "Computer Printouts can’t be admissible as evidence If Conditions u/s 36B-(2) & (4) of the Central Excise Act are not Satisfied: CESTAT [Read Order]")
![Employees can’t be Penalized if they are not benefitted / incentivized by any act of Evasion of Duty by Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Customs-Station-Taxscan.jpg "Employees can’t be Penalized if they are not benefitted / incentivized by any act of Evasion of Duty by Company: CESTAT [Read Order]")
![Sale of Study Materials by Coaching Centres would not attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Smart-Value-Service-Tax-Taxscan.jpg "Sale of Study Materials by Coaching Centres would not attract Service Tax: CESTAT [Read Order]")
![Customs Officers cannot seize Goods in SEZ Area: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Special-Economic-Zone.jpg "Customs Officers cannot seize Goods in SEZ Area: CESTAT [Read Order]")
![Parle 2-in-1 Eclairs & Kismi Toffee are not White Chocolates: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Kismi-Toffee-Taxscan.jpg "Parle 2-in-1 Eclairs & Kismi Toffee are not White Chocolates: CESTAT [Read Order]")
Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has ruled that providing transport facility to workers from their residence to the factory would not fall within the...
![Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Transport-Facility-Taxscan.jpg "Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]")
![Trust cannot be treated as a ‘Non-Banking Financial Institution’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Trust.jpg "Trust cannot be treated as a ‘Non-Banking Financial Institution’: CESTAT [Read Order]")
No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax cannot be imposed on the fit-outs rented along with the leased premises if there is...
![No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Service-Tax-Rent-Taxscan.jpg "No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]")
Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while quashing service tax demand made by the department against ONGC, held that the effluents cannot be treated...
![Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/ONGC-Taxscan.jpg "Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]")
Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the concepts of restaurant services and outdoor catering are distinguishable and the providing of...
![Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Restaurant-Services-Menu-Card-Taxscan.jpg "Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]")